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🚀 New: Section-Wise Filter ✕

1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available

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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Conversion of shipping bill subject to scheme eligibility, procedural compliance and no ongoing export investigations.</h1> Regulation 4 conditions conversion of shipping bill and bill of export into an instrument based scheme on fulfilment of all conditions of the scheme; that the exporter has not availed the scheme benefit; compliance with Customs Automated System presentation requirements; absence of any contravention or investigation under the Act or other law in respect of the exports; and that the shipping bill or bill of export sought to be converted was originally filed in relation to an instrument based scheme.

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